Pursuant to section 77-5023, if the commission finds that the level of value of a class or subclass of real property fails to satisfy the requirements of section 77-5023, the commission shall issue a notice to the counties which it deems either undervalued or overvalued and shall set a date for hearing at least five days following the mailing of the notice unless notice is waived. The notice unless waived shall be mailed to the county clerk, county assessor, and chairperson of the county board. At the hearing the county assessor or other legal representatives of the county may appear and show cause why the value of a class or subclass of real property of the county should not be adjusted. A county assessor or other legal representative of the county may waive notice of the hearing or consent to entry of an order adjusting the value of a class or subclass of real property without further notice. At the hearing, the commission may receive testimony from any interested person.
Notes of Decisions
Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001).
· cites it 5× “” Neb. Rev. Stat. § 77-5026 (Cum. Supp. 2000) provides: [I]f [TERC] finds that a just, equitable, and legal assessment of the property in the state cannot be made without increasing or decreasing by a percentage the value of a class or subclass of property as returned by any…”
Schmidt v. Thayer Cnty. Bd. of Equalization, 624 N.W.2d 63 (Neb. Ct. App. 2001).
· cites it 2× “While the Bartlett case originated procedurally from an action by TERC to adjust assessments within a county in order to achieve equalization within the state pursuant to Neb. Rev. Stat. § 77-5026 (Cum. Supp. 1998), its discussion of the use of market areas is directly relevant…”
Boone Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 611 N.W.2d 119 (Neb. Ct. App. 2000).
· cites it 15× “” According to Neb. Rev. Stat. § 77-5026 (Cum. Supp. 1998), “if the commission finds that a just, equitable, and legal assessment of the property in the state cannot be made without increasing or decreasing by a percentage the value of a class or subclass of property as returned…”
Vanderheiden v. Cedar Cnty. Bd. of Equalization, 746 N.W.2d 717 (Neb. Ct. App. 2008).
· cites it 2× “2d 810 (2000), a case originating procedurally from an action by the TERC to adjust assessments within a county in order to achieve equalization within the state under Neb.Rev.Stat. § 77-5026 (Cum. Supp. 1998).”
Boone Cty. Bd. v. Tax Equal. & Rev. Com'n, 611 N.W.2d 119 (Neb. Ct. App. 2000).
· cites it 15× “" According to Neb. Rev.Stat. § 77-5026 (Cum.Supp.1998), "if the commission finds that a just, equitable, and legal assessment of the property in the state cannot be made without increasing or decreasing by a percentage the value of a class or subclass of property as returned by…”
Bartlett v. Dawes Cnty. Bd. of Equal., 613 N.W.2d 810 (Neb. 2000).
· cites it 8× “Pursuant to Neb.Rev.Stat. § 77-5026 (Cum.Supp.1998), if TERC determines that equitable assessment of property in the state cannot be made without adjusting the value of a class or subclass of property in a county which it deems overvalued or undervalued, TERC may hold a hearing…”
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